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High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Negligence of Driver Proved, Insurance Company Liable to Pay Enhanced Compensation with Interest. The court applied multiplier 17 and added 50% future prospects to compute loss of dependency under Motor Vehicles Act, 1988, Section 173(1).

10 Feb 2014

The case arises from a motor vehicle accident that occurred on 24th October 2003, when the deceased K.P. Sudhakaran was riding a motorcycle and was hi...

High Court

Bombay High Court Quashes Reassessment Notice Against Corporate Debtor Under Insolvency Resolution — Income Tax Department Cannot Issue Section 148 Notice After Approval of Resolution Plan Under IBC, 2016. The court held that the moratorium under Section 14 IBC and the binding nature of the resolution plan under Section 31 IBC bar the Income Tax Department from reopening assessments for periods prior to the approval of the plan.

23 Dec 2021

The petitioner, Murli Industries Limited, a corporate debtor undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016 (IBC), ch...

High Court

Bombay High Court Allows Writ Petition Against TDS Demand on Arbitral Award Deposits — Income Tax Officer Cannot Treat Court-Ordered Deposits as Income Until Final Determination of Rights. The court held that amounts deposited in court pursuant to a conditional stay order and withdrawn against a bank guarantee are not 'income' liable to Tax Deduction at Source under Section 194A of the Income Tax Act, 1961.

21 Feb 2013

The petitioner, DSL Enterprises Private Limited, is a company incorporated under the Companies Act, 1956, as a successor in interest of Datar Switchge...

High Court

High Court of Karnataka Allows Claimants' Appeal for Enhanced Compensation in Motor Accident Claim — Deceased was a 37-year-old Software Engineer earning Rs. 15,000 per month; multiplier of 15 applied with 50% future prospects and Rs. 30,000 for loss of consortium.

10 Feb 2014

The case arises from a motor accident claim petition filed by the legal representatives of the deceased, K.P. Sudhakaran, who died in a road accident ...

High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim Case — Negligence of Driver Proved, Insurance Company Liable to Pay. Deceased was a 35-year-old software engineer earning Rs. 8,000 per month; multiplier of 17 applied, future prospects considered, and consortium awarded to dependents.

10 Feb 2014

The case arises from a motor accident claim petition filed by the dependents of the deceased, K.P. Sudhakaran, who died in a road accident on 18th Aug...

High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Jewellery Exports from SEZ — Held that goods manufactured in SEZ and exported are not liable to customs duty under Section 2(23) of the Customs Act, 1962 read with SEZ Act, 2005. The court ruled that the SEZ Act, 2005 is a complete code and overrides the Customs Act, and the demand of duty was contrary to the scheme of the SEZ Act.

19 Nov 2022

The petitioners, M/s. Renaissance Global Limited and M/s. Gold Star Jewellery Designs Pvt. Ltd., are companies engaged in the manufacture and export o...

High Court

High Court of Karnataka Dismisses Writ Petitions of Contractual Employees Seeking Regularisation in Electricity Supply Company. Petitioners failed to establish any legal right to regularisation as they were engaged on contract basis without following due process of recruitment.

7 Mar 2019

The petitioners, numbering 47 individuals, were engaged as Operators and Helpers on a contractual basis by the Karnataka Power Transmission Corporatio...

High Court

High Court of Karnataka Dismisses Writ Petitions of Contractual Employees Seeking Regularisation in Electricity Supply Company. Petitioners failed to establish any legal right to regularisation as they were engaged on contract basis without following due process of recruitment.

7 Mar 2019

The petitioners, numbering 47 individuals, were employed as Operators and Helpers in various sub-stations of the Karnataka Power Transmission Corporat...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

High Court

Bombay High Court Quashes Criminal Proceedings Against Nominee Director in TDS Default Case — Lack of Specific Allegations and Mechanical Issuance of Process. Petitioner, an independent non-executive nominee director, was not the principal officer responsible for TDS deduction under Section 2(35) of the Income Tax Act, 1961, and the complaint failed to aver his role in the offence under Section 276-B read with Section 278-B.

20 Dec 2023

The petitioner, Anish Modi, was an independent non-executive nominee director of S. Kumar Nationwide Limited from 27 June 2007 to 12 November 2011. Fo...

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